GUIDE FOR BASIC ACCOUNTING AND REPORTING

ACCOUNTING FOR EXPIRED AND CANCELLED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

PREPARED BY:

UNITED STATES STANDARD GENERAL LEDGER DIVISION

ACCOUNTING SYSTEMS AND STANDARDS DIRECTORATE

GOVERNMENTWIDE ACCOUNTING

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF TREASURY
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 2 of 19 Revised from June 2006

May 2011

Version History

Version

Number Date Description of Change Effective TFM

1.0 6/2006 Original

USSGL TFM

S2-06-02

2.0 1/2011

Updated account titles and numbers, and 

crosswalks based on USSGL TFM 

Supplement T/L S2-10-02 (August 2010)

USSGL TFM 

S2-10-02, Part 2
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 3 of 19 Revised from June 2006

May 2011

Overview

This scenario illustrates the cancellation of expired amounts appropriated from unavailable receipt accounts. Amounts are sometimes 

appropriated from trust or special fund receipt accounts to annual or multi-year expenditure accounts. The amounts appropriated can 

expire and if unexpended at the end of 5 years after expiration, can be canceled. The amounts may also be canceled early by 

administrative action. Because the amounts were derived from special or trust fund receipts, the canceled amount must be returned to 

the special or trust fund receipt account from which it was derived. 

The following USSGL accounts are used in this scenario:

Account 

Number Account Name

Budgetary

4114 Appropriated Trust or Special Fund Receipts

4201 Total Actual Resources - Collected

4355 Cancellation of Appropriation From Unavailable Receipts

4450 Unapportioned Authority

4510 Apportionments

4610 Allotments – Realized Resources

4650 Allotments – Expired Authority

4801 Undelivered Orders – Obligations, Unpaid

4901 Delivered Orders – Obligations, Unpaid

4902 Delivered Orders – Obligations, Paid

Proprietary

1010 Fund Balance With Treasury

2110 Accounts Payable

3310 Cumulative Results of Operations

5740 Appropriated Earmarked Receipts Transferred In

5745 Appropriated Earmarked Receipts Transferred Out

5900 Other Revenue

6100 Operating Expenses/Program Costs
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 4 of 19 Revised from June 2006

May 2011

Year 1

1. To record the collection of revenue into an unavailable receipt account. Entries are made in the corresponding expenditure 

account only when an appropriation is made from the unavailable receipt account. (TC C188)

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

No entry.

Proprietary

1010 Fund Balance With Treasury

5900 Other Revenue

10,000

10,000

Proprietary

No entry.

2. To record an appropriation from an unavailable receipt account to an associated annual expenditure account. (TC A183, A184)

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4114 Appropriated Trust or Special Fund Receipts

4450 Unapportioned Authority

6,000

6,000

Proprietary

5745 Appropriated Earmarked Receipts Trans. Out

1010 Fund Balance With Treasury

6,000

6,000

Proprietary

1010 Fund Balance With Treasury

5740 Appropriated Earmarked Receipts Transferred In

6,000

6,000
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 5 of 19 Revised from June 2006

May 2011

3. To record an apportionment and allotment of $6,000. (TC A116, A120)

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4450 Unapportioned Authority

4510 Apportionments

4510 Apportionments

4610 Allotments – Realized Resources

6,000

6,000

6,000

6,000

Proprietary

No entry.

Proprietary

No entry

4. To record current year undelivered orders without an advance. (TC B306)

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4610 Allotments – Realized Resources

4801 Undelivered Orders – Obligations, Unpaid

5,500

5,500

Proprietary

No entry.

Proprietary

No entry

5. To record the delivery of goods and services and accrue a liability. (TC B402)

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4801 Undelivered Orders – Obligations, Unpaid

4901 Delivered Orders – Obligations, Unpaid

5,500

5,500

Proprietary

No entry.

Proprietary

6100 Operating Expenses/Program Costs

 2110 Accounts Payable

5,500

5,500
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 6 of 19 Revised from June 2006

May 2011

6. To record a disbursement. (TC B110)

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4901 Delivered Orders – Obligations, Unpaid

4902 Delivered Orders – Obligations, Paid

5,500

5,500

Proprietary

No entry.

Proprietary

2110 Accounts Payable

 1010 Fund Balance With Treasury

5,500

5,500

Preclosing Adjusted Trial Balance

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4114 Appropriated Trust or Special Fund Receipts

4450 Unapportioned Authority

4510 Apportionments

4610 Allotments – Realized Authority

4801 Undelivered Orders – Obligations, Unpaid

4901 Delivered Orders – Obligations, Unpaid

4902 Delivered Orders – Obligations, Paid

Total

6,000

_____ 

6,000

0

0

500

0

0

5,500 

6,000

Proprietary

1010 Fund Balance With Treasury

5745 Appropriated Earmarked Receipts Transfer Out

5900 Other Revenue 

Total

4,000

6,000

 _

10,000

10,000

10,000

Proprietary

1010 Fund Balance With Treasury

2110 Accounts Payable

5740 Appropriated Earmarked Receipts Transferred In

6100 Operating Expenses/Program Expenses

Total

500

5,500

6,000

0

6,000

_ __

6,000

The appropriation has expired.
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 7 of 19 Revised from June 2006

May 2011

Closing Entries

C1. To record the consolidation of actual net-funded resources. (TC F302)

Unavailable Special or Trust Receipt Account Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4201 Total Actual Resources - Collected

4114 Appropriated Trust or Special Fund Receipts

6,000

6,000

Proprietary

No entry.

Proprietary

No entry.

C2. To record the closing of paid delivered orders to total actual resources. (TC F314)

Unavailable Special or Trust Receipt Account Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4902 Delivered Orders – Obligations, Paid

4201 Total Actual Resources - Collected

5,500

5,500

Proprietary

No entry.

Proprietary

No entry.

C3. To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations. (TC F336)

Unavailable Special or Trust Receipt Account Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

No entry.

Proprietary

5900 Other Revenue

3310 Cumulative Results of Operations 

5745 Appropriated Earmarked Receipts Transfer Out

10,000

4,000

6,000

Proprietary

5740 Appropriated Earmarked Receipts Transferred In

3310 Cumulative Results of Operations

6100 Operating Expenses/Program Costs

6,000

500

5,500
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 8 of 19 Revised from June 2006

May 2011

C4. To record closing of unobligated balances to expiring authority. (TC F312)

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4610 Allotments – Realized Authority

4650 Allotments - Expired Authority

500

500

Proprietary

No entry.

Proprietary

No entry.

Post-Closing Trial Balance 

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4201 Total Actual Resources - Collected

4650 Allotments - Expired Authority

Total

500

_____ 

500

 500

500

Proprietary

1010 Fund Balance With Treasury

3310 Cumulative Results of Operations

Total

4,000

 0

4,000

4,000

4,000

Proprietary

1010 Fund Balance With Treasury

3310 Cumulative Results of Operations

Total

500

_____

500

 500

500

USSGL 2108 YEAR-END CLOSING STATEMENT (YEAR 1)

Expenditure Account

Column 5 Postclosing Unexpended Balance (1010E) 500

Column 11 Unobligated Balance (4610E) 500
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 9 of 19 Revised from June 2006

May 2011

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET PROGRAM AND 

FINANCING (P&F) SCHEDULE PRIOR YEAR ACTUAL COLUMN – YEAR 1

Expenditure Account

BUDGETARY RESOURCES SF 133 P&F

Unobligated balance:

1000 Unobligated balance brought forward, October 1

Budget authority:

Appropriations:

Discretionary:

BUDGETARY RESOURCES SF 133 P&F

1101 Appropriation (special fund): (4114E) 6,000 6,000

1160 Appropriation (total) 6,000 6,000

1910 Total budgetary resources

1930 Total budgetary resources available

MEMORANDUM (NON-ADD) ENTRIES

1940 Unobligated balance expiring (-) (4610E) 500

1951 Unobligated balance expiring (special and trust funds) (4610E) 500

STATUS OF BUDGETARY RESOURCES

Obligations incurred:

Direct:

2001 Category A, (by quarter) (4902E) 5,500

2004 Direct obligations (total) 5,500

Unobligated balance

Apportioned

BUDGETARY RESOURCES SF 133 P&F

2201 Available in the current period (4610E) 500

2500 Total budgetary resources 6,000

CHANGE IN OBLIGATED BALANCE

Changes in obligated balances during the year:

3030 Obligations incurred, unexpired accounts (4902E) 5,500 5,500

3040 Outlays (gross) (-) (4902E) 5,500 5,500

Formatted Table

Formatted: Right

Formatted Table

Formatted Table
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 10 of 19 Revised from June 2006

May 2011

SF-133 AND P&F CONTINUED...

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross (Calc.) 6,000 6,000

4010 Outlays from new discretionary authority (4902E) 5,500 5,500

4020 Total outlays, gross 5,500 5,500

4070 Budget authority, net (discretionary) (Calc line 4000) 6,000 6,000

4080 Outlays, net (discretionary) (Calc line 4010) 5,500 5,500

STATEMENT OF BUDGETARY RESOURCES (YEAR 1)

Expenditure Account

BUDGETARY RESOURCES

3. Budget authority

A. Appropriation actual (4114E) 6,000

7. Total budgetary resources 6,000

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

A. Direct (4902E) 5,500

9. Unobligated balance:

A. Apportioned (4610E) 500

11. Total status of budgetary resources 6,000

CHANGE IN OBLIGATED BALANCE

13. Obligations incurred (+) (4902E) 5,500

14. Gross outlays (-) (4902E) (5,500)

NET OUTLAYS

19. Net Outlays:

A. Gross outlays (+) (4902E) 5,500 

D. Net Outlays 5,500

Formatted Table
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 11 of 19 Revised from June 2006

May 2011

BALANCE SHEET

As of September 30, YEAR 1

(in dollars/thousands/millions)

Receipt Expenditure

Assets:

Intragovernmental:

 1. Fund balance with Treasury (1010E) 4,000 500

 6. Total intragovernmental 4,000 500

15. Total assets 4,000 500

Liabilities:

 21. Accounts payable (2110E)

 28. Total liabilities

Net Position:

32. Cumulative results of operations – earmarked funds (5745E, 5900E for

Receipt account) and (5740E, 6100E for Expenditure account) 4,000 500

 34. Total net position (calc lines 30 through 33) 4,000 500

35. Total liabilities and net position 4,000 500

STATEMENT OF NET COST

For the year ended September 30, YEAR 1

(in dollars/thousands/millions)

Receipt Expenditure Total

1. Gross Program costs:

 Program A:

1. Gross costs (Note 22) (6100E) 5,500 5,500

2. Less: earned revenue (5900E) 10,000 0 10,000

3. Net program costs (calc) (10,000) 5,500 (4,500)

6. Cost not assigned to programs

7. Less: earned revenues not attributed to programs

8. Net cost of operations (10,000) 5,500 (4,500)
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 12 of 19 Revised from June 2006

May 2011

STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30, YEAR 1

(in dollars/thousands/millions)

 Receipt Expenditure Consolidated

Earmkd Other Earmkd Other Eliminations Total

Budgetary Financing Sources:

8. Transfers in/out w/out reimbursement 6,000 0 (6,000) 0 0 0

14. Total Financing Sources 6,000 0 (6,000) 0 0 0

15. Net Cost of Operations (10,000) 0 5,500 0 0 (4,500) 

16. Net Change (4,000) 0 (500) 0 0 (4,500)

17. Cumulative Results of Operations (4,000) 0 (500) 0 0 (4,500)

Year 5 (year of cancellation)

The expired amounts in the special/trust fund expenditure account are now slated for cancellation. These amounts are not to 

be returned to the General Fund of the Treasury, instead, the amounts are to be returned to the associated unavailable receipt 

account from which they were originally derived.

Beginning Trial Balance 

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4201 Total Actual Resources - Collected

4650 Allotments - Expired Authority

Total

500

_____ 

 500

 500

 500

Proprietary

1010 Fund Balance With Treasury

3310 Cumulative Results of Operations

Total

4,000

 0

4,000

4,000

4,000

Proprietary

1010 Fund Balance With Treasury

3310 Cumulative Results of Operations

Total

500

____

 500

 500

 500
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 13 of 19 Revised from June 2006

May 2011

7. To record the cancellation of expired balances in the expenditure account and return amounts to the associated unavailable receipt 

account. A Treasury warrant is required. (TC A185, F146)

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4650 Allotments – Expired Authority

4355 Cancellation of Appropriation From Unavailable

 Receipts

500

500

Proprietary

1010 Fund Balance With Treasury

 5740 Appropriated Earmarked Receipts 

 Transferred In

500

500

Proprietary

5745 Appropriated Earmarked Receipts Transferred Out

1010 Fund Balance With Treasury

500

500

Preclosing Adjusted Trial Balance 

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary Budgetary

4201 Total Actual Resources - Collected

4355 Cancellation of Appropriation From Unavailable 

 Receipts

Total

500

0 

500

 500

500

 

Proprietary

1010 Fund Balance With Treasury

3310 Cumulative Results of Operations

5740 Appropriated Earmked Rcpts. Transferred In

Total

4,500

_____

4,500

4,000

 500

4,500

Proprietary

3310 Cumulative Results of Operations

5745 Appropriated Earmarked Receipts Transferred Out

Total

500

500 

 500

0

500 
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 14 of 19 Revised from June 2006

May 2011

Closing Entries

C5. To record consolidation of actual net-funded resources. (TC F302)

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4355 Cancellation of Appropriation From Unavailable 

 Receipts

4201 Total Actual Resources - Collected

500

500

Proprietary

No entry.

Proprietary

No entry.

C6. To record the closing of revenue, expense, and other financing sources to cumulative results of operations. (TC F336)

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

No entry.

Proprietary

5740 Appropriated Earmarked Receipts Transfer In

3310 Cumulative Results of Operations 

500

500

Proprietary

3310 Cumulative Results of Operations

 5745 Appropriated Earmarked Receipts Transferred 

 Out

500

500
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 15 of 19 Revised from June 2006

May 2011

Post-Closing Trial Balance 

Unavailable Special or Trust Receipt 

Account

Debit Credit Special or Trust Expenditure Account Debit Credit

Budgetary

No entry.

Budgetary

4201 Total Actual Resources - Collections

4355 Cancellation of Appropriation From Unavailable 

Receipts

Total

0

 

0

0

0

Proprietary

1010 Fund Balance With Treasury

3310 Cumulative Results of Operations

Total

4,500

4,500 

4,500

4,500

Proprietary

1010 Fund Balance With Treasury

3310 Cumulative Results of Operations

Total

0

0

 0

0

***USSGL 2108 Year-end Closing Statement is not applicable in the year of cancellation due to the warrant that is 

processed.***
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 16 of 19 Revised from June 2006

May 2011

SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET PROGRAM AND 

FINANCING (P&F) SCHEDULE PRIOR YEAR ACTUAL COLUMN – YEAR 1

Expenditure Account

BUDGETARY RESOURCES SF 133 P&F

Unobligated balance:

1000 Unobligated balance brought forward, October 1 (4201E) 500 500

1029 Other balances withdrawn (-) (4355E) (500) (500)

1910 Total budgetary resources 0

1930 Total budgetary resources available 0 0

MEMORANDUM (NON-ADD) ENTRIES

1952 Expired unobligated balance carried forward, start of year (special 

and trust funds) (4201B)

500

1954 Unobligated balance canceling (special and trust funds) (4355E) (500)

STATUS OF BUDGETARY RESOURCES

Obligations incurred:

Direct:

2004 Direct obligations (total) 0

Unobligated balance

Apportioned

2201 Available in the current period 0

2500 Total budgetary resources 0

CHANGE IN OBLIGATED BALANCE

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross (Calc.) 0

4020 Total outlays, gross 0

4070 Budget authority, net (discretionary) (Calc.) 0

4080 Outlays, net (discretionary) (Calc.) 0
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 17 of 19 Revised from June 2006

May 2011

STATEMENT OF BUDGETARY RESOURCES (YEAR 1)

Expenditure Account

BUDGETARY RESOURCES

1. Unobligated balance; brought forward, October 1: (4201B) 500

6. Permanently not available (4355E) (500)

7. Total budgetary resources 0

STATUS OF BUDGETARY RESOURCES

8. Obligations incurred:

A. Direct 0

9. Unobligated balance:

A. Apportioned 0

11. Total status of budgetary resources 0

CHANGE IN OBLIGATED BALANCE

13. Obligations incurred (+) 0

14. Gross outlays (-) 0

NET OUTLAYS

19. Net Outlays:

A. Gross outlays (+) 0 

D. Net Outlays 0

NET COST

N/A
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 18 of 19 Revised from June 2006

May 2011

BALANCE SHEET

As of September 30, YEAR 5

(in dollars/thousands/millions)

Receipt Expenditure

Assets

Intragovernmental:

 1. Fund balance with Treasury (1010E) 4,500 0

6. Total Intragovernmental 4,500 0

15. Total Assets 4,500 0

Net Position:

 32. Cumulative results of operations, earmarked funds (3310E, 5740E) 4,500 0

 34. Total Net Position (calc) 4,500 0

35. Total Liabilities and Net Position 4,500 0

STATEMENT OF CHANGES IN NET POSITION

For the year ended September 30, YEAR 5

(in dollars/thousands/millions)

 Receipt Expenditure Consolidated

Earmkd Other Earmkd Other Eliminations Total

Cumulative Results of Operations:

1. Beginning balances (3310B) (4,000) 0 (500) 0 0 (4,500)

3. Beginning balances as adjusted (calc) (4,000) 0 (500) 0 0 (4,500)

Budgetary Financing Sources:

10. Transfers in/out w/out reimbursement

(5740E, 5745E) (500) 0 500 0 0 0

14. Total Financing Sources (500) 0 500 0 0 0

15. Net Cost of Operations 0 0 0 0 0 0

16. Net Change (500) 0 500 0 0 0
ACCOUNTING FOR EXPIRED AND CANCELED AUTHORITY FOR AGENCY MANAGED

TRUST OR SPECIAL FUNDS (UNAVAILABLE RECEIPTS)

Page 19 of 19 Revised from June 2006

May 2011

17. Cumulative Results of Operations (4,500) 0 0 0 0 (4,500)